Domestic Workers & Thai Labour Law

Domestic Workers & Thai Labour Law In this article, we shall look at domestic workers and how they are treated according to Thai labour law. To begin with we shall examine this issue from the perspective of the Labour Protection Act B.E.2541 (1998) (LPA) and its regulations, in particular we shall also look at the impact of regulation 14 and what it means for employers of domestic staff. Thereafter, we shall move onto examining how this category of workers are treated according to the Workmen’s Compensation Act BE 2537 (WCA) and the Social Security Act BE 2533 (SSA).   Treatment of Domestic Workers under the Labour Protection Act Ordinarily most employees in Thailand are entitled to the rights and benefits prescribed in this legislation, however according to Ministerial Regulation No. 14 B.E.2555 (2012) (2) which was issued under the LPA, […]

How to Conduct a Mass Employee Termination & Issues for Employers to Consider

How to Conduct a Mass Employee Termination & Issues for Employers to Consider In this article, we shall look into the various factors which an employer should consider if they are planning on conducting a mass termination of their workforce. We shall examine the various stages in planning for this including preliminary steps and issues to consider right through to what to consider on the actual date of termination.   Stage 1 – Planning & Background Stage Before an employer undertakes a mass termination of their workforce, they need to consider a number of things, one of the most important being an examination of the employment agreements of the staff to be terminated along with their work to see what they provide for regarding termination, severance pay and advance notice requirements. The terminations must at a minimum be in compliance […]

Review of Act on the establishment of and Procedure for Labour Court (1979)

Review of Act on the establishment of and Procedure for Labour Court (1979) In this article, we shall examine key aspects of the Act on the Establishment of and Procedure for Labour Court (1979) (the “Act”), we shall look at a number of important features of this legislation including the legal jurisdiction of the Court (i.e. what kinds of issues/matters can it decide upon), judgments of the court, some of the powers of the Court when hearing cases and details concerning where a labour case should be filed.   Jurisdiction of the Labour Court: Section 8 of the Act sets out the jurisdiction of the Labour Court, ‘jurisdiction’ in this context refers to the extent of power of the Court to make legal decisions and judgments. According to this section, the legal issues which the court is permitted to hear […]

Tax Newsletter FEBRUARY 2017

DLO’S Tax Newsletter Issue 74 February 2017   Inside this Issue Tax Laws Update 1. Tax privileges for juristic person located in a special development zone that make specified investments. 2. Corporate income tax exemption for SMEs that participate in industry fairs in special development zones. 3.  Exemption for income or any privilege that is received from selling investment units back to a retirement mutual fund. Tax News 1. The Revenue Department announces that it will not require taxpayers to register for promptpay and will still allow tax refunds to be paid by cheque. 2. The Revenue Department clarifies details concerning income tax deductions for donations made to help the victims of the recent floods in Southern Thailand. 3.   Exemption for income or any privilege that is received from selling investment units back to a retirement mutual fund. 4. The […]